Services by a foreign diplomatic mission located in India - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 3 Services by a foreign diplomatic mission located in India Effective date: 1.7.2012 Scope of Negative Service Section 66D(c) Services by a foreign diplomatic mission located in India. Services provided to foreign diplomatic mission in India or family members of diplomatic agents are exempt by Notification No.27/2012-ST, dated 20-6-2012, w.e.f.1-7-2012 . Meanings and Definitions: Section 65B(27) - India means, (a) the territory of the Union as referred to in clauses (2) and (3) of article 1 of the Constitution ; (b) its territorial waters, continental shelf, exclusive economic zone or any other maritime zone as defined in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976; (z80 of 1976.) (c) the seabed and the subsoil underlying the territorial waters; (d) the air space above its territory and territorial waters; and (e) the installations, structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply thereof; Clarification by the Board (Taxation Guide Guidance Note 4 Exemptions dated 20.06.2012) 4.3 Services by a foreign diplomatic mission located in India Any service that is provided by a diplomatic mission of any country located in India is in the negative list. This entry does not cover services, if any, provided by any office or establishment of an international organization.